CLA-2-64:OT:RR:NC:N3:447
Mr. Kurtis Walter
Payless Shoe Source
3231 Southeast Sixth Avenue
Topeka, Kansas 66607
RE: The tariff classification of footwear from China
Dear Mr. Walter:
In your letter dated February 1, 2016, you requested a tariff classification ruling. The submitted sample is being returned to you, as requested.
The instant sample, Style SR0518915 Christian Siriano Black Xavier Studded Sandal, is a woman’s open toe, open heel, sandal with straps that cover the ankle. The upper is made from rubber or plastics and decorated with metal studs. The upper is comprised of a thong strap, a vamp strap, and an ankle strap, and lasted heel strap. The ankle and vamp straps pass through loops on the heel strap and close with buckles on the lateral side. The thong, ankle, and vamp straps feature several metal studs, each attached by a single metal rivet. The metal studs are considered to be “loosely attached appurtenances” and are excluded from the external surface area of the upper measturments. The outer sole is made from rubber or plastics. The sandal is not protective and does not have a foxing or foxing-like band.
The applicable subheading for the sandal, Style SR0518915 Christian Siriano Black Xavier Studded Sandal, will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper and outer sole’s external surface is rubber or plastics; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division